TaxTMI 
TaxTMI 
2020 (12) TMI 828
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....iate writ, order or direction, quashing and setting aside an order dated 25/02/2020 passed by the respondent no.3 for cancellation of registration at Annexure-A to this petition. (b) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, directing the respondent No.3 to pay compensation to the petitioner as may be deemed fit to this Hon'ble Court for his unqualified and unwarranted actions taken without following due process of law. (c) Pending admission, final hearing and disposal of this petition, to stay implementation and operation of the order dated 25.2.2020 passed by the respondent no.3 of cancellation of registration at Annexure-A to this petition on such te....
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....rescribed. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Place : Gujarat Date : 20/11/2019 AJITSINGH VIJAYSINGH DODIYA Assistant Commissioner Ghatak 7 (Ahmedabad): Range-2: Division-1: Gujarat" The writ-applicant filed his reply to the aforenoted show-cause notice on 27th November 2019, i.e. well within the stipulated period of seven days. It appears that upon receipt of the reply, the respondent no.2 drop th....
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....its. Place : Gujarat Date : 24/01/2020 BHAVESH HIRALAL MODI Commercial Tax Officer Ghatak 7 (Ahmedabad): Range-2: Division-1: Gujarat" The writ-applicant once again filed his reply dated 2nd February 2020. It appears that the respondent no.3, upon receipt of the reply, drop the proceedings for cancellation of registration vide order dated 4th February 2020. Surprisingly, on the very same day and date, the respondent no.3 once again issued a show-cause notice under Rule 22(1) of the Rules. The notice dated 4th February 2020 reads thus : "Form GST REG-17 [See Rule 22(1)] Reference Number : ZA240220008192E Date : 04/02/2020 To VIMAL YASHWANTGIRI GOSWAMI B-15....
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....e show-cause notice dated 4th February 2020. The materials on record further indicate that the Commercial Tax Officer GHATAK-7 (Ahmedabad) proceeded to pass an order dated 25th February 2020, cancelling the registration. The order reads thus : "Reference Number : ZA240220008192E Date : 25/02/2020 To VIMAL YASHWANTGIRI GOSWAMI B-15, AMARDEEP APPARTMENT, NR MANMANDIR TENAMENT, GAYATRI MANDIR BUS STAND, NIRNAY NAGAR, RANIP, AHMEDABAD, GUJARAT 382480 Application Reference No.(ARN) : AA240220004895N Order for Cancellation of Registration This has reference to your reply dated 13/02/2020 in response to the notice to show cause dated 04/02/2020 Whereas no rep....
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....to obtain instructions in the matter. Prima facie we are convinced that the order impugned dated 25.02.2020(Annexure-A to the petition) cannot be sustained for several reasons, some of them being :- (a) It refers to the reply of the petitioner to the show cause notice but in the same continuation, it mentions that no reply has been received. (b) No reasons are recorded for cancellation. (c) No facts are mentioned. (d) No discussion on the reply. Mr. Pandya has also pointed out that application for revocation of the said cancellation was filed on 28.02.2020 within three days of the cancellation of the order but the same is still pending and the Officer concerned is sitting tight over the ....